(a) There is levied an excise tax of 38 mills on each cigarette imported
or acquired in the state. The tax shall be paid through the use of stamps
as provided in
AS 43.50.500 - 43.50.700. A person who imports or acquires cigarettes in the state
upon which a stamp required by this chapter has not been affixed in accordance with
AS 43.50.500 - 43.50.700, who fails to apply to purchase stamps as required by
AS 43.50.540(a), and who fails to pay the tax through the use of stamps is not relieved
of the obligation to pay taxes due under this chapter. The person shall
still pay the tax, and the tax is due on or before the end of the month
following the month in which cigarettes were manufactured, imported, acquired,
or sold in this state. Cigarettes upon which the excise is imposed are
not again subject to the excise when acquired by another person.
(b) It is the intent and purpose of this section to provide for the collection of this excise from the person who first acquires the cigarettes in this state.
(c) The tax imposed under (a) of this section does not apply to cigarettes imported or acquired in the state by an exchange, commissary, or ship's stores operated by one of the uniformed services of the United States as defined in 5 U.S.C. 2101.
(d) The tax imposed under (a) of this section does not apply to the first 400 cigarettes personally transported into the state by an individual for that individual's personal consumption during the calendar month.